GST Basics

Frequently Asked Questions about GST (Goods & Service Tax), IGST, CGST, SGST, State Codes, Port Codes, etc.

Is GST applicable to an E-Commerce Operator?
E-Commerce Operator is a person who owns, operates and manages a digital or electronic platform for running an e-commerce business. Eg: Amazon, Myntra R...
Wed, 30 Mar, 2022 at 12:22 PM
Is GST applicable to an E-Commerce Seller?
E-Commerce Supplier or E-Commerce Seller is a person who sells goods or services through a digital platform owned and managed by an e-commerce operator. Eg:...
Wed, 30 Mar, 2022 at 12:22 PM
List of State Codes under GST
State Code is a numerical code assigned to each state and union territory. The first two digits of GSTIN denotes the State Code of the state in which the ta...
Wed, 30 Mar, 2022 at 12:22 PM
List of Unit Quantity Codes under GST
Unit Quantity Code is a unique code for the measurement unit of a product. Eg: 50 Meters of cloth would be denoted by 50 MTR. When GSTR-1 is filed, HSN Summ...
Wed, 30 Mar, 2022 at 12:22 PM
List of Port Codes in India under GST
Taxpayer exporting goods outside India must mention the Port Code of the port through which the goods are exported when he files the sales return GSTR-1. ...
Wed, 30 Mar, 2022 at 12:22 PM
What is the criteria for a valid DSC to register on GST Portal?
DSC should be PAN based and the type should be Class 2 or Class 3 DSC must be issued by an authorised certifying authority Taxpayer must have a regist...
Wed, 30 Mar, 2022 at 12:22 PM
How to register or update DSC on GST Portal?
Insert the USB token containing the DSC. Run the em-signer GSTN Login to your account on the GST Portal with valid credentials. Go to My Profile Click...
Wed, 30 Mar, 2022 at 12:22 PM
What is GST Compensation Cess?
GST Compensation Cess is the cess levied on certain notified goods in addition to IGST, CGST, and SGST. The purpose of levying Cess is to compensate states ...
Wed, 30 Mar, 2022 at 12:22 PM
What is IGST, CGST and SGST under GST?
Under the GST regime, there are three different types of taxes: IGST (Integrated GST) - IGST is charged in case of Inter-state supply i.e. sale of good...
Wed, 30 Mar, 2022 at 12:22 PM
What is the time limit to claim Input Tax Credit under GST?
Input Tax Credit is the credit of GST paid on the purchase of goods or services. It is utilised to pay GST on the sale of goods or services. The taxpayer ...
Wed, 30 Mar, 2022 at 12:23 PM